{"id":5271,"date":"2025-03-31T10:04:10","date_gmt":"2025-03-31T08:04:10","guid":{"rendered":"https:\/\/ceccarilfov.ro\/ro\/?p=5271"},"modified":"2025-03-31T10:04:12","modified_gmt":"2025-03-31T08:04:12","slug":"au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-la-art-348-alin-11-si-la-art-435-alin-32-din-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarilfov.ro\/ro\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-la-art-348-alin-11-si-la-art-435-alin-32-din-codul-fiscal\/","title":{"rendered":"Au fost stabilite regulile referitoare la constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (1^1) \u0219i la art. 435 alin. (3^2) din Codul fiscal"},"content":{"rendered":"\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-33562\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/au-fost-stabilite-regulile-referitoare-la-constituirea-actualizarea-si-eliberarea-garantiei-prevazute-s22959-150x91.jpg 150w\" alt=\"\" width=\"660\" height=\"400\" \/><\/figure>\n<\/div>\n<p>Prin\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/295842\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ordinul comun nr. 420\/1205\/2025<\/em><\/a><em>\u00a0al pre\u0219edintelui ANAF \u0219i al pre\u0219edintelui AVR<\/em>\u00a0au fost stabilite regulile referitoare la constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (1^1) \u0219i la art. 435 alin. (3^2) din Legea nr. 227\/2015 privind Codul fiscal. \u00cen actul normativ se precizeaz\u0103 c\u0103 operatorii economici care se \u00eencadreaz\u0103 \u00een prevederile art. 375 alin. (1^1) sau ale art. 435 alin. (3^1) din Codul fiscal au obliga\u021bia depunerii unei garan\u021bii, calculat\u0103 la nivelul a 120% din contravaloarea accizelor aferente cantit\u0103\u021bii de produse accizabile pe care inten\u021bioneaz\u0103 s\u0103 o primeasc\u0103, respectiv s\u0103 o elibereze pentru consum, dup\u0103 caz. Cantitatea de produse accizabile la care se calculeaz\u0103 garan\u021bia este cantitatea \u00eenscris\u0103 \u00een Declara\u021bia pe propria r\u0103spundere depus\u0103 \u00een conformitate cu prevederile art. 375 alin. (1^1), respectiv ale art. 435 alin. (3^1) din Codul fiscal.<\/p>\n<p><em>(Copyright foto:\u00a0<a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">123RF Stock Photo<\/a>)<\/em><\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Prin\u00a0Ordinul comun nr. 420\/1205\/2025\u00a0al pre\u0219edintelui ANAF \u0219i al pre\u0219edintelui AVR\u00a0au fost stabilite regulile referitoare la constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (1^1) \u0219i la art. 435 alin. (3^2) din Legea nr. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5271","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts\/5271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/comments?post=5271"}],"version-history":[{"count":1,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts\/5271\/revisions"}],"predecessor-version":[{"id":5272,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts\/5271\/revisions\/5272"}],"wp:attachment":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/media?parent=5271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/categories?post=5271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/tags?post=5271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}